PUBLISHED

N.C.G.S. § 150B-31.1

Contested tax cases.

Effective date: 2026-08-09
Last verified: 2026-08-09
Source: official source
Revision history: view all versions

(a) Application. - This section applies only to contested tax cases. A contested tax case is a case involving a disputed tax matter arising under G.S. 105-241.15. To the extent any provision in this section conflicts with another provision in this Article, this section controls. (b) Simple Procedures. - The Chief Administrative Law Judge may limit and simplify the procedures that apply to a contested tax case involving a taxpayer who is not represented by an attorney. An administrative law judge assigned to a contested tax case must make reasonable efforts to assist a taxpayer who is not represented by an attorney in order to assure a fair hearing. (c) Venue. - A hearing in a contested tax case must be conducted in Wake County, unless the parties agree to hear the case in another county. (d) Reports. - The following agency reports are admissible without testimony from personnel of the agency: (1) Law enforcement reports. (2) Government agency lab reports used for the enforcement of motor fuel tax laws. (e) Confidentiality. - The record, proceedings, and decision in a contested tax case are confidential until the final decision is issued in the case. (2007-491, s. 42; 2008-134, s. 9.)